Claims and evidence concerning the balanced scorecard (BSC) from the research literature are outlined, integrating current thinking about its substantive content and assumptions, strategic alignment, implementation issues, judgment and decision-making, organizational performance, compensation...

Firms are increasingly turning to business intelligence (BI) systems to support their management control activities, while management accounting researchers are increasingly focused on studying beneficial roles of such systems. The extant research focusses on how performance-enhancing effects of...

Based on a cross-sectional field study, Reinking et al. (2020) propose a complex theoretical model for understanding the characteristics of dashboards that promote use and lead to individual and organizational performance gains. This study tests the theoretical model using survey data collected...